Chairman James R. Doty sat down with Don Nicolaisen, former SEC chief accountant and a public company audit committee chair and board member, to talk about his experiences as a one-time auditor and now board member. Mr. Nicolaisen recalls his days as a junior accountant when he raised an audit issue with a company’s audit committee. He also talks about the use of big data technology and the potential for a digital audit in the future. The recording took place at the PCAOB International Institute on Audit Regulation last year.